9911796707
TMI Blog1997 (8) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Sales Tax Act, 1958 (hereinafter referred to as the Act ) and following two questions of law have been referred by the Tribunal for answer of this Court, which read as under: 1. Whether the Tribunal committed an error of law in disallowing the claim of tax-paid packing material in view of the finding of the honourable High Court of M.P. in the case of K.P. Sons v. Sales Tax Officer [1987] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought a deduction on the tax-paid packing material, which was resold containing the manufactured products and claimed an exemption from tax under section 2(r)(ii) of the Act. The Tribunal observed that this point was not raised at the original assessment stage and rejected the contention with reference to the definition of sale price in section 2(o) of the Act and the explanation below it. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question had come up before this Court also in the case of Ganga Enterprises v. Commissioner of Sales Tax [1996] 100 STC 549 in which it was held that the assessee was entitled to the deductions and in that it was observed: ...........As a matter of fact, in the definition taxable turnover , certain reliefs have been given that how the total taxable turnover shall be worked out and for that, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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